(By Delegates Sprouse, Walters, Harrison and Henderson)
[Introduced February 24, 1995; referred to the
Committee on Roads and Transportation then
Finance.]

A BILL to amend and reenact section three, article fourteen,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to decreasing
the gasoline tax by five cents per gallon to fifteen and
one-half cents per gallon.

Be it enacted by the Legislature of West Virginia:
That section three, article fourteen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:

ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.

§11-14-3. Imposition of tax.

There is hereby levied an excise tax of fifteen and one-half cents per gallon on all gasoline or special fuel, which tax shall
be computed in accordance with the appropriate measure of tax as
hereinafter prescribed in this article: Provided, That beginning
the first day of May, one thousand nine hundred ninety-three, the
tax levied by this article shall be twenty and one-half cents per
gallon: Provided, however, That on and after the first day of
August, two thousand one thousand nine hundred ninety-five, the
tax levied by this article shall be fifteen and one-half cents
per gallon.

NOTE: The purpose of this bill is to reduce the gasoline
tax by five cents per gallon to fifteen and one-half cents per
gallon.

Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.